Companies (Accounts) Amendment Rules, 2022 - G.S.R. 107 (E) - Companies Law

Corporate Social Responsibility reporting: companies must file Form CSR-2 as an addendum to annual accounts from FY2020-21.

The amendment inserts sub rule (1B) into Rule 12 requiring companies covered by section 135 to file Form CSR-2 as an addendum to AOC-4 (or its variants) for the preceding financial year (2020-2021 onwards); for 2020-2021 Form CSR-2 may be filed separately by 31 March 2022 after filing the applicable AOC-4. Form CSR-2 prescribes corporate identifiers, financial metrics, CSR committee and website disclosures, impact assessment, calculation of 2% CSR obligation, itemised project spending, unspent CSR transfers, capital asset reporting, required attachments and a director's digital signature declaration.